Audit Quality and Properties of Analyst Earnings Forecasts

By Bruce Behn, Jong-Hag Choi, Tony Kang. 2008

624 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/d6292a872ea737332261f3914d2d6777b97e371a

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Citations in the corpus

Fair value accounting: information or confusion for financial markets? (2014, background): “For example, Behn et al. (2007) point out that audit quality affects accuracy and dispersion of analyst forecasts.”
Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements (2013, positive): “In the current national audit market, audit services are dominated by four large, international firms.1 Most research to date suggests that these firms provide higher-quality audits (e.g., Khurana and Raman 2004; Behn et al. 2008).”
Are All Industry Specialist Auditors the Same (2011, background): “2008), and analysts’ forecasts (Behn et al. 2008; Payne 2008).”
Geographic Proximity between Auditor and Client: How Does it Impact Audit Quality? (2012, neutral): “Similarly, since analysts’ earnings forecast performance is related to audit quality (Behn et al. 2008), client firms with more analysts following (ANA) may feel more pressure to appoint local auditors.”
Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective (2015, positive): “Because audit quality and client characteristics vary between Big Four and non-Big Four audits (e.g., Behn et al., 2008; Khurana and Raman, 2004; Craswell et al., 1995), and because these factors also determine audit fees, we concentrate on a Big Four sample to avoid injecting any bias from…”
Fair Value Measurements and Audit Fees: Evidence from the Banking Industry (2014, methodology): “Specifically, we follow Behn et al. (2008) and define ISPEC1 as the sum of the square root of the total assets of clients that an auditor has in the banking industry each year, deflated by the sum of the square root of the total assets of all clients of the auditor in that year.”
Selection models in accounting research (2012, background): “2004; Louis 2005; Fortin and Pittman 2007; Behn et al. 2008; Choi et al. 2008; Li 2009). In fact, auditor choice is the most common first stage model in our survey, accounting for ten studies (13.3 percent). We catalogue a wide divergence in the independent variables used to estimate the first stage”